Micro-computer classification denied transcribing machine treatment, so customs notification benefit was unavailable.

Imported equipment was treated as a complete micro-computer system because it operated through automatic programming language and performed processing functions beyond merely transferring coded data. Its role in preparing NC tapes for use in the connected machine showed that it was not a peripheral such as a reader, punch, or similar transcribing device. Notification No. 237/83-Cus. applied only to specified peripherals, not to a complete computer system. The imported goods were therefore classified as a micro-computer and the notification benefit was not available.

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Issues: Whether the imported system was a micro-computer or merely a transcribing machine for coded data, and whether it was entitled to the benefit of Notification No. 237/83-Cus. dated 18-08-1993.

Analysis: The imported item was found to be a complete system operating through automatic programming language and not confined to transferring coded information from one medium to another. Its functions included processing and preparation of NC tapes for use in the connected machine, which showed that it was more than a peripheral such as a reader, punch, or similar transcribing device. The notification covered only specified peripherals and not a complete computer system.

Conclusion: The imported goods were correctly treated as a micro-computer and not as a transcribing machine, and the benefit of the notification was not available.

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